Countrywide Commercial Real Estate Finance has closed two loans totaling $115 million, the company said today. The commercial lending group of Calabasas-based Countrywide Financial Corp. made the loans to Westcore Properties LLC; Angelo, Gordon & Co. and City Center Retail LLC to be used for the acquisition of two San Francisco Bay area office buildings. One loan, for $81 million, will finance the acquisition of a 267,000-square-foot building near Union Square. The second, for $34 million, will finance a 187,500-square-foot office building on Folsom Street.